1.audit 审计 L8$1K &!
2.attestation 鉴证 1TN}GsAj
3.credibility 可信赖程度 ?UZ?NY
4.audit of financial statements 财务报表审计 l*
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5.agreed-upon procedures 执行商定程序 On_@HQ/FI
6.high levels of assurance 高水平保证 5 t{ja
7.compilation 编制 qRB7Ec_
8.reliability 可靠性 Lc2QXeo8
9.relevance 相关性 1Y/$,O
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10.professional skepticism 职业谨慎 p.K*UP
11.objectivity 客观性 TJ_=1Y@z
12. professional competence 专业胜任能力 #%,RJMv
13.Senior/CPA-in-charge 项目经理 C"pB"^0
14.audit engagement letter 业务约定书 Mt>oI SN&d
15.recurring audit 连续审计 c0- ;VZ'
16.the client 委托人 |zsbW9
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17.change CPA 更换注册会计师 3'I^lc
18.the existing CPA 现任注册会计师 MXp3g@Cz
19.the successor CPA 后任注册会计师 ]!"S+gT*C
20.the preceding CPA前任注册会计师 /R8p]
21.issue the audit report 出具审计报告 y-aRXF=W
22.expert 专家 =\kMXB
23.the board of directors 董事会 ^krk&rW3
24.knowledge of the entity‘ s business 了解被审计单位情况 Pcd *">v
25.assess material misstatement risks评估重大错报风险 Qst$S} n
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 :QQlI
27.a general knowledge of —— 初步了解―――的情况 0BU=)Swku
28.a more knowledge of—— 进一步了解的情况 b~Y%gC)FR
29.the prior year‘s working papers 以前年度工作底稿 H=c`&N7E
30.minutes of meeting 会议纪要 hwnJE958L
31.business risks 经营风险 |`rJJFA
32.appropriateness 适当性 7L(eh7
33.accounting estimate 会计估计
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34.management representations 管理层声明 E#%}ZY
35.going concern assumption 持续经营假设 nhT(P`6
36.audit plan 审计计划 ~Qj}ijWD
37.significant audit areas 重点审计领域 4mYCSu14:`
38.error 错误 vsyWm.E
39.fraud舞弊 _k66Mkd#b
40.modified or additional procedures 修改或追加审计程序 8F5|EpB9M
41.misappropriation of assets 侵占资产 47By`Jh71
42.transactions without substance 虚假交易 ,^s0</ve
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 5p"BD'^:
45.materialiy 重要性 .8gl< vX
46.exceed the materiality level 超过重要性水平 (U1]:tZ<.
47.approach the materiality level 接近重要性水平 %Q"(/jm?
48.an acceptably low level 可接受水平 A$/\1282
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 0JyVNuHn
50.misstatements or omissions 错报或漏报 cWAtju?L;
51.aggregate 总计 ub:l
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52.subsequent events 期后事项 i\?*=\a
53.adjust the financial statements 调整财务报表 j f~wBmd7
54.perform additional audit procedures 实施追加的审计程序 &p(0K4:
55.audit risk 审计风险 ^c}J,tZ]
56.detection risk 检查风险 i?@M
57.inappropriate audit opinion 不适当的审计意见 @J'YV{]
58.material misstatement 重大的错报 q?j|K|%
59.tolerable misstatement 可容忍错报 uBnoQ~Qd[z
60.the acceptable level of detection risk 可接受的检查风险